Certified Public Accountant in Morocco: Your Trusted Financial Advisor

If you run, or plan to open, a company in Morocco, you will quickly need a qualified accountant. Many international founders search for a "Certified Public Accountant", but that title belongs to the US system. Here is how the profession works in Morocco, what a local accountant does for you, and how to pick the right one.

Is there a "CPA" in Morocco?

Not under that name. Morocco has two regulated accounting professions:

• Expert-comptable (chartered accountant), governed by Law No. 15-89 and registered with the Ordre des Experts-Comptables. This is the closest equivalent to a CPA, and the only profession that can act as statutory auditor (commissaire aux comptes).
• Comptable agréé (licensed accountant), governed by Law No. 127-12. Licensed accountants keep books, prepare tax and payroll filings and advise small and medium-sized businesses.

Some firms also call themselves a fiduciaire. That word is not a protected title, so always ask which licensed professional is responsible for your file.

What a Moroccan accountant handles for you

Bookkeeping under Moroccan standards

Companies keep their accounts under the CGNC (Code Général de Normalisation Comptable), the Moroccan chart of accounts. At year end, they produce the annual financial statements (états de synthèse).

Corporate and indirect taxes

• Corporate income tax (IS): quarterly advance payments, then the annual return, filed within three months of the financial year end;
• VAT (TVA): monthly or quarterly returns depending on the company's regime;
• Payroll income tax (IR): withheld from salaries and paid to the tax administration.

Tax filings and payments are made online through the DGI's SIMPL portal.

Payroll and social security

Payslips, CNSS and AMO contributions, and monthly social security returns filed through the DAMANCOM portal.

Company life

Company formation, registered office (domiciliation), annual general meeting minutes and approval of the accounts.

Why it matters for foreign-owned companies

International founders often face extra questions: capital contributions from abroad, bank accounts, repatriation of dividends, transfer pricing with a parent company, and hiring staff before setting up a subsidiary. A local accountant who works in English and understands these cross-border topics saves time and avoids costly mistakes.

If you want to hire in Morocco without opening a company yet, an Employer of Record (EOR) can employ staff on your behalf and handle payroll and compliance.

How to choose your accountant in Morocco

1. Check the licence: expert-comptable or comptable agréé, and who signs.
2. Ask about languages: English, French and Arabic if your team is international.
3. Get an engagement letter listing every service included and the fee.
4. Look at the tools: online document upload, real-time dashboards, secure access to your data.
5. Ask how errors are caught: who reviews the work before it is filed?

How Comptable.ma works

Comptable.ma is an online accounting service for companies in Morocco. You upload invoices and bank statements; the platform drafts the entries; an accountant prepares your file, and a licensed accountant reviews and approves it — never the same person who entered it. Returns are prepared for SIMPL and DAMANCOM, and you can follow your figures at any time, in English or French.